Diseño de un sistema de control interno en el área de créditos y cobranzas de la cooperativa de ahorro y crédito Valles del Lirio AICEP, de la parroquia Pilahuin, cantón Ambato, provincia de Tungurahua, período 2019.

Abstract

This research aimed to create an Internal Control system for the Credit Department of Valles del Lirio Savings and Credit Cooperative AICEP in Ambato Canton, Tungurahua Province, in 2019. The main point of this study was to collect reliable information regarding the prevailing problematic circumstances faced by the cooperative, specifically stemming from the absence of a robust Internal Control mechanism applied to the credit disbursement and recovery processes. Consequently, a theoretical foundation based on a comprehensive review of pertinent literature helped set the proposal. The research methodology design included deductive, inductive, and analytical methods. In addition, qualitative and quantitative approaches with techniques such as surveys addressed to the Credit Department personnel and an interview with the General Manager and other cooperative staff. Questionnaires were essential for assessing the internal control system based on the COSO III model. This research identified several areas for improvement, including the absence of a monthly evaluation and control mechanism for credit disbursal and recovery processes. Other areas for improvement included an outdated credit granting manual, inadequate credit assessment analyses, a necessity of an established code of ethics, insufficient personnel training, lack of oversight on disbursed credits, and inadequate continuous supervision of advisors. Finally, the cooperative's management and board members must implement this proposal and determine the procedures with the involved ones aligning with extant regulatory compliance.